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IN 83: Application of sections 20(7) and 21(5) of the VAT Act

30 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS published Interpretation Note No. 83 on the 26th of March 2015.

This Note – 

  • sets out the requirements that must be met in order for the Commissioner to apply the provisions of sections 20(7) and 21(5); 
  • withdraws Practice Note 2; and 
  • replicates under 5, paragraphs 2 and 3 of Binding General Ruling (VAT) No. 27 "Application of sections 20(7) and 21(5)”.

Please click here to access Interpretation Note No. 83.  


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